Overview
Workers' Compensation programs protect employees from financial hardships associated with work-related injuries and occupational diseases.
Each province has designated Workers' Compensation Boards that administer workers' compensation. Each board publishes a list of classification units for various types of work being performed. The board also assigns a rate for each classification unit.
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Since an employer can have multiple accounts within a province, designate one account as the default for the province.
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Since multiple classification units can apply to each account and each classification unit has an associated rate, designate one classification unit as the default for an account. There's a 1:1 relationship between the classification units and its associated rate.
The details you define at the PSU level are valid for all the tax reporting units associated with the PSU.
The province of employment determines which workers' compensation board is associated with the assignment of the employee. The rate associated with the default account is used to calculate the workers' compensation liability, unless you override the details. You can define overrides for workers' compensation processing for a person at the assignment level, job, location, or department. Certain assignments of employees may be exempt from workers' compensation premiums. Set this exemption at the assignment level.
The employer liability is calculated as a rate multiplied by the assessable wages, up to a maximum assessable wage defined for the province.